Michael is the sole proprietor of a small business. In June $2021,$ his business income is $$12,000$ before consideration of any $179$ deduction. He spends $$245,000$ on furniture and equipment in $2021.$ If Michael elects to take the $179$ deduction and no bonus on a conference table that cost $$25,000($included in the $$245,000$ total$),$ determine the maximum cost recovery for $2021$ ?